A Meaningful Description of the Institutional and Legal Factors in the Functioning of the Tax Administration Ecosystem That Affect the Implementation of Economic Tasks

In the context of the digitalization of the economy, the tax administration of Russia is actively working to transform the tax authorities into an adaptive digital platform that includes new technologies, organizational changes, and infrastructure upgrades. The implementation of modern forms and methods of tax administration over the forecast horizon will ensure the stability of the main macroeconomic parameters—GDP growth, lower inflation, maintaining the real effective ruble exchange rate and long-term interest rates, increasing the investment activity of economic entities, and improving the efficiency of companies in the infrastructure sector. General problems of tax control are reflected in the works of domestic scientists (Andreev M. Yu., Balalov E. I., Bondareva N. A., Goncharenko L. I., Ilyina V. N., Kamenev M. V., Novoselov K. V., and Smirnova E. E.). It should be noted that scientific publications by foreign authors focus on such topical aspects of reforming tax administration as ensuring compliance with the requirements of inclusive economic growth, the possibilities and conditions for introducing automatic tax assessment, and the direction of tax transformation in the realities of the digital economy. The purpose of this study is to characterize the institutional and legal factors in the functioning of the tax administration ecosystem that affect the implementation of economic tasks, including B2C and B2B communications: omni-channel, automation, and personalization. The theoretical and methodological base is the methodological and theoretical developments of domestic and foreign scientists on the issues under study, other specialized financial and economic literature, materials of international conferences on taxation, and the effectiveness of tax administration in Russia and various countries of the world. To solve the problems posed in the study, general scientific and specific methods of scientific knowledge were used: analysis, synthesis, graphical and tabular method, methods of induction and deduction (defining the essence of basic legal and economic terms), and comparison method (systematic study of the mechanisms of tax administration, fiscal efficiency).